Bill > HB3249

This bill extends the exemption from state sales and use taxes on aviation jet fuel for common carriers engaged in interstate air transportation of passengers and cargo until December 31, 2043. This exemption applies if the carrier has already paid up to $1.5 million in state sales and use taxes on such fuel in a given calendar year. To qualify, carriers must provide a written certificate to the seller, and the director of revenue is authorized to establish direct-pay agreements and refund procedures. The bill also specifies that revenues from these taxes, after certain designated amounts are set aside, will be deposited into the aviation trust fund, with an annual cap of $10 million. This provision builds upon existing law that originally established this exemption in 1993.

Business and Industry

https://house.mo.gov/Bill.aspx?bill=HB3249&year=2026&code=R